Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Diketahui data per 31 Desember sebagai berikut:
| Total Revenue | 1.500.000 |
| Capital and Surplus | 3.000.000 |
| Operating Expense | 800.000 |
| Stockholder’s Equity | 500.000 |
| Property and Equipment | 95.000 |
| Policy Benefit | 450.000 |
| Other Assets | 80.000 |
| Investment Income Tax | 15% |
| Minimum Required Rate of Return | 12% |
| Return on Investment | 25% |
Tentukan nilai return on revenue (pilih yang paling mendekati) :
- 10,3%
- 16,7%
- 25,0%
- 30,0%
- 46,7%
PEMBAHASAN
| Rumus | \({\mathop{\rm Re}\nolimits} turn\,on\,revenue = \frac{{Operating\,income}}{{Total\,revenue}}\) \(Operating\,income = Total\,revenue\, – \,Policy\,benefits – Operating\,\exp enses\) |
| Kalkulasi | \(\begin{array}{l}Operating\,income = 1.500.000 – 450.000 – 800.000\\\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\, = 250.000\end{array}\) \({\mathop{\rm Re}\nolimits} turn\,on\,revenue = \frac{{250.000}}{{1.500.000}} = 0,1666667 = 16,7\% \) |
| Jawaban | b. 16,7% |